https://www.taxtmi.com/caselaws?id=391767 The ITAT allowed the appeal regarding the delay in filing the appeal before Ld CIT(A), condoning the delay and imposing a cost on the assessee. The ITAT also restored all issues to Ld CIT(A) for fresh adjudication. However, the appeal challenging the addition of Product Development Expenditure in the reassessment order was dismissed as the addition was made in the original assessment order passed u/s 143(3) and not in the reassessment order, rendering it non-appealable. en-us Tue, 04 Feb 2020 00:00:00 +0530 Thu, 06 Feb 2020 18:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391767 The ITAT allowed the appeal regarding the delay in filing the appeal before Ld CIT(A), condoning the delay and imposing a cost on the assessee. The ITAT also restored all issues to Ld CIT(A) for fresh adjudication. However, the appeal challenging the addition of Product Development Expenditure in the reassessment order was dismissed as the addition was made in the original assessment order passed u/s 143(3) and not in the reassessment order, rendering it non-appealable. Case-Laws Income Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391767